FYs 2025/26 &
2026/27 Operating
Budget
2026 -2031 Capital
Improvement
Program
PROPOSED
May 27, 2025
Introduction
Budget Overview
Department Presentations
General Fund Forecast
Q uestions
AGENDA
BUDGET
OVERVIEW
01 03
02 04
Transitioned to a two -year budget
process, with appropriations
adopted for both years.
Includes updates to the Key
Management Practices to
strengthen financial policy and the
City’s overall financial health.
Capital Improvement Program
document has been restructured to
align with the overall presentation
and format of the Operating
Budget document.
The FYs 2025/26 & 2026/27
Proposed Budget is a status
quo budget.
Budget Overview
01 Transitioned to a two -year budget process, with appropriations adopted for both years.
Budget Overview
02 Capital Improvement Program document has been
reorganized to align with the overall presentation
and format of the Operating Budget.
Budget Overview
03 Includes updates to the Key Management Practices to strengthen financial policy and the City’s overall financial health.
Budget Overview
Reserve Minimum Target Maximum Target
General Fund Operating Reserve 25% of planned operating expenditures
Undefined
Building Reserve Value of five-year capital
improvement needs
Undefined
Economic Reserve Undefined Undefined
Fleet Capital Reserve Value of fleet replacement needs for next five years
Total purchase value of fleet assets
Park Infrastructure Reserve Value of five-year capital
improvement needs
Undefined
Pension Liability 80% funded status based on the most
recent valuation report
100% funded status based on the most
recent valuation report
Retiree's Health Fund 80% funded status based on the most recent valuation report
100% funded status based on the most
recent valuation report
04 The FYs 2025/26 & 2026/27 Proposed Budget is a status quo budget.
Budget Overview
All Funds – 268.5 FTE
FY 2025/26
YoY
Change FY 2026/27
YoY
Change
REVENUES
Revenues 114,943,000$ 3.5% 122,803,000$ 6.8%
TOTAL REVENUES 114,943,000 3.5% 122,803,000 6.8%
EXPENDITURES
Operating Expenses 104,078,850 -1.2% 107,402,250 3.2% Capital Outlay 7,706,050 30,109,500
TOTAL EXPENDITURES 111,784,900 -3.1% 137,511,750 23.0% Net Operating 3,158,100$ (14,708,750)$
General Fund – 232.85 FTE
FY 2025/26
YoY
Change FY 2026/27
YoY
Change
REVENUES
Revenue 69,321,200$ 3.8% 71,160,400$ 2.7%
TOTAL REVENUES 69,321,200 3.8% 71,160,400 2.7%
EXPENDITURES
Operating Expenses 68,427,150 3.8% 70,091,700 2.4% Capital Outlay 328,000 520,000
TOTAL EXPENDITURES 68,755,150 3.5% 70,611,700 2.7% Net Operating 566,050 548,700
OTHER SOURCES AND USES
Use of Reserve 200,000 -
Required Reserve Funding (668,100) (517,600)
Surplus/(Deficit) 97,950$ 31,100$
General Fund Revenue
Property Tax
FY 2025/26 FY 2026/27
Property Tax $26.7m $27.8m
General Fund Revenue
Sales Tax
FY 2025/26 FY 2026/27
Sales Tax $20.9 million $21.5 million
General Fund Revenues
General Fund Revenues
FISCAL YEAR 2025/2026 FISCAL YEAR 2026/2027
$71.2 million$69.5 million
General Fund Expenses
Police Police
Fire Fire
Community
Development
Community
Development
Parks & Recreation Parks & Recreation
Public Works Public Works
Internal Support
Departments
Internal Support
Departments
$ 24,370,550 (35.4%) $ 24,810,850 (35.1%)
$ 14,175,700 (20.6%) $ 14,612,800 (20.7%)
$ 6,526,200 (9.5%) $ 6,549,400 (9.3%)
$ 5,683,800 (8.3%) $ 5,967,800 (8.5%)
$ 4,130,400 (6%) $ 4,099,200 (5.8%)
$ 13,868,500 (20.2%) $ 14,571,650 (20.6%)
$68,755,150 $70,611,700
FISCAL YEAR 2025/2026 FISCAL YEAR 2026/2027
Capital Improvement Program (CIP)
CIP by Locations
Largest Proposed CIPs
PROJECT AMOUNT
FY 2025/26
Si erra Col l ege Boul evard at I-80 Resurfaci ng (50087) 2,182,000 Oak and Pine Block Improvements (50021) 1,700,000
Rockl i n Road/ I-80 Interchange Improvements (50162) 981,800 Stormwater Pi pe Repl acement Program (50139) 432,500
Pavement Management Program (50007) 305,000
Subtotal FY 2025/26 5,601,300$
FY 2026/27
Rockl i n Road/ I-80 Interchange Improvements (50162) 11,917,000 Monument S prings Drive R oadway and Bridge Impr. (50173)10,000,000 Sunset Boul evard Wi deni ng (50094) 3,685,000
Bluff S ubdivision R econstruction (74200) 1,300,000
Pavement Management Program (50007) 805,000
Subtotal FY 2026/27 27,707,000$
General Government Departments
Budget Highlights
FY 2024/25 ACCOMPLISHMENTS
01 02
0403
Enhanced parks and public safety
through the strategic use of
remaining ARPA funding,
contributing to a safer and more
livable community. (City Manager)
Managed over 15 civil litigation
cases, representing the City’s
interests and minimizing risk
exposure. (City Attorney)
Modernized the City’s Records
Retention Policy and Schedule to
support compliance, accessibility,
and operational efficiency.
(City Clerk)
Established the Employee
Recognition (Granite and Marble)
Awards. (Administrative Services)
General Government Departments
Budget Highlights
GOALS AND OBJECTIVES
01 02
0403
Support the Quarry District’s
development into a regional
destination by completing the
transformation of the former Big
Gun site into a retail destination.
(City Manager)
Continue to provide high quality
legal advice and support to all City
officials and departments.
(City Attorney)
Implement comprehensive
workforce development and
succession planning programs.
(Administrative Services)
Enhance and ensure public access
to permanent records through the
City’s Electronic Records Center,
promoting transparency.
(City Clerk)
General Government Departments
Budget Highlights
Original Budget
FY2024/25
Revised Budget
FY2024/25
Proposed Budget
FY2025/26
Proposed Budget
FY2026/27
BUDGET SUMMARY
City Council 120,500 131,200 137,100 158,600 City Manager 6,897,300 9,219,155 2,404,750 2,323,850 City Attorney 1,157,800 1,160,050 1,202,800 1,223,400 City Clerk 405,550 425,127 334,400 412,500 Administrative Services 15,340,330 15,717,076 16,840,450 17,701,950 TOTAL 23,921,480$ 26,652,608$ 20,919,500$ 21,820,300$
POSITION SUMMARY
City Manager 5.50 6.50 6.50 6.50 City Attorney 3.00 3.00 3.00 3.00 City Clerk 2.00 2.00 2.00 2.00 Administrative Services 27.50 27.50 27.50 27.50 FTE TOTAL 38.00 39.00 39.00 39.00 Community Development
Department Budget Highlights
FY 2024/25 ACCOMPLISHMENTS
01 02
0403
Completed the implementation of
the electronic plan submittal
process.
Approved 10 site improvement
plans for new projects.
Coordinated with the Placer County
Local Agency Formation Commission
on the development and adoption of
the City’s first Municipal Services
Review document.
Code Enforcement recorded a
99.6% compliance rate in calendar
year 2024.
GOALS AND OBJECTIVES
01 02
0403
Enhance customer service by
expanding the Online Permit Guide
to cover Commercial building plan
submissions.
Update City standard design
specifications to streamline project
planning and construction.
Complete the Zoning Code Update
and identify opportunities to
update Rocklin Municipal Code to
comply with State regulations and
changes.
Continue implementation of minimum
Code Enforcement Officer safety
standards and obtain necessary safety
equipment and training to comply with
Senate Bill 296.
Community Development
Department Budget Highlights
Community Development
Department Budget Summary
Original Budget
FY2024/25
Revised Budget
FY2024/25
Proposed Budget
FY2025/26
Proposed Budget
FY2026/27
BUDGET SUMMARY
Staffing 4,692,700 4,566,900 4,639,800 4,766,100 Contracted Services 2,449,400 3,550,579 1,996,000 1,911,000 Operating Expenses 455,300 498,846 404,000 376,600 Other Uses 403,700 403,700 389,600 991,000 Total Operating 8,001,100 9,020,025 7,429,400 8,044,700 Capital Outlay 5,990,000 15,503,774 5,548,800 26,152,000 TOTAL 13,991,100 24,523,799 12,978,200 34,196,700
POSITION SUMMARY
FTE TOTAL 28.00 28.00 28.00 28.00 Fire Department
Budget Highlights
FY 2024/25 ACCOMPLISHMENTS
01 02
0403
Responded to 6,302 incidents in
2024, including emergency medical
services, fires, and other hazardous
conditions.
Conducted 1,351 fire plan reviews
and provided 44 public education
events.
Developed emergency response
zones (ERZ’s) that will be used to
evacuate portions of the city in the
event of a disaster.
Expanded digital radio program,
providing all -band radio that
enhance communications.
Fire Department
Budget Highlights
GOALS AND OBJECTIVES
01 02
0403
Deploy three state -of-the-art
Wildland firefighting vehicles.
Secure funding necessary to
construct and staff Fire Station 22,
and initiate construction and hiring.
Begin implementing CAD -to-CAD
communication between the five
dispatch centers.
Update self -contained breathing
apparatus to improve firefighter
safety and survivability.
Fire Department
Budget Summary
Original Budget
FY2024/25
Revised Budget
FY2024/25
Proposed Budget
FY2025/26
Proposed Budget
FY2026/27
BUDGET SUMMARY
Staffing 11,343,300 11,343,300 12,275,700 12,777,200 Contracted Services 282,200 244,400 293,800 288,800 Operating Expenses 1,482,900 2,798,049 1,657,400 1,596,200 Other Uses 2,400,500 2,400,500 2,495,800 2,542,600 Total Operating 15,508,900 16,786,249 16,722,700 17,204,800 Capital Outlay 64,500 116,986 28,000 30,000 TOTAL 15,573,400 16,903,235 16,750,700 17,234,800
POSITION SUMMARY
FTE TOTAL 44.50 44.50 44.50 44.50 Parks & Recreation Department
Budget Highlights
FY 2024/25 ACCOMPLISHMENTS
01 02
03 Processed over 2,500 rentals for City facilities in 2024.
Continued Adult Sport programming in 2025, including the addition of Basketball.
Completed the construction of the Whitney Park Asphalt Pump Track, and parking lot extension.
Parks & Recreation Department
Budget Highlights
GOALS AND OBJECTIVES
01 02
0403
Increase utilization of City
facilities through comprehensive
strategies.
Update the Parks Infrastructure
Reserve Study and establish
replacement funds.
Continue to implement the SWRA
Master Plan projects to enhance
park amenities for the community.
Expand programs and activities
offered, with an emphasis on
preschool -age children and teens.
05 Complete the Northwest Rocklin
Community Master Plan and begin
initial implementation of priority
improvements.
Parks & Recreation Department
Budget Summary
Police Department
Budget Highlights
FY 2024/25 ACCOMPLISHMENTS
01 02
03 Improved average patrol response times across all calls-for-service categories in calendar year 2024 compared to 2023.
Worked with the City Manager’s Office, County agencies and non - profit partners to bring services to unhoused individuals.
Expanded reach and engagement on multiple social media platforms, strengthening community outreach, problem -solving, investigations, and crime prevention efforts.
Police Department
Budget Highlights
GOALS & OBJECTIVES
01 02
03 Update the existing legacy radio system with modern equipment to ensure quality communications between the Dispatch Center and the Rocklin Police and Fire Departments.
Continue developing and refining the Rocklin Intelligence Center to best serve the community's needs.
Implement training that supports employee professional
development and career growth.
Police Department
Budget Summary
Public Works Department
Budget Highlights
FY 2024/25 ACCOMPLISHMENTS
01 02
03 Completed emergency repair of the Whitney Oaks raw water mainline.
Completed the Woodside Drainage Repair Project to prevent localized flooding.
Completed the Five Star Boulevard and Destiny Drive, and Mission Hills Phase IV Pavement Reconstruction Projects.
Public Works Department
Budget Highlights
GOALS & OBJECTIVES
03 Collaborate with the Engineering Division to update the Stormwater Conveyance System and Drainage Infrastructure Prioritization Plan.
01 02
Complete Public Works Organizational Assessment and begin implementation process.
Complete the City Hall Office Space Study to address operational challenges and current spatial requirements at City Hall.
Public Works Department
Budget Summary
General Fund Forecast
General Fund Forecast
FY2025/26
Proposed
FY2026/27
Proposed
FY2027/28
Projection
FY2028/29
Projection
FY2029/30
Projection
FY2030/31
Projection
Revenues
Taxes (Property, Sa l es , & Other Ta xes ) 51,802,000$ 53,531,000$ 55,396,100$ 57,346,790$ 59,381,560$ 61,423,530$ Other Revenues 17,519,200 17,629,400 17,354,300 17,306,140 17,433,840 17,562,820 Total Revenues 69,321,200 71,160,400 72,750,400 74,652,930 76,815,400 78,986,350 Expenditures
Operating Expenses 68,427,150 70,091,700 71,902,815 73,990,926 76,161,959 77,863,171 Capital Improvements 328,000 520,000 285,000 330,000 330,000 330,000 Total Expenditures 68,755,150 70,611,700 72,187,815 74,320,926 76,491,959 78,193,171 Net Operating 566,050 548,700 562,585 332,004 323,441 793,179 Other Sources and Uses
Use of Reserves 200,000
Required Reserve Funding (668,100) (517,600) (350,100) (519,300) (540,100) (422,400) Surplus / (Deficit) 97,950$ 31,100$ 212,485$ (187,296)$ (216,659)$ 370,779$ Updates to the Key
Management Practices
• Formally established the Park Infrastructure Reserve and the Quarry Park Amphitheater Reserve.
• Defined purposes and corresponding funding strategies to ensure long -term sustainability.
Park Infrastructure Reserve and Quarry Park Amphitheater Reserve Other Post -Employment Benefits (OPEB)
• Establish a funding strategy for Section 115 Pension Trust. • Ability to redirect City funds earmarked to fund OPEB between IRS Section 115 irrevocable trust accounts.
Future Challenges
• Limited number of undeveloped parcels remaining and no prospect for annexation.
Revenue Constraints
Existing Obligations vs New Programming Needs
Federal and State Funding Uncertainties
Revenue Volatility
Capital Projects vs Operating
Rising Personnel Costs
• Increasing CalPERS employer contribution rates
• Workers’ compensation insurance premiums
• Competitive labor market
Cost Escalation
• Higher costs for construction materials, contracts, insurance, and utilities.
THANK YOU
View City Budget
https://www.rocklin.ca.us/city - budgets